Newsletter – July 2026: Taxes, Law & Practice
Hello everyone,
Welcome to the latest monthly update! Here, I summarize the most important legislative changes, current court rulings, and practical tips so you're always on the safe side in your daily business – completely without complicated jargon.
📜 Legislation: The E-Invoice – Are you prepared?
A quick reminder: The e-invoicing obligation (ZUGFeRD, XRechnung) in the B2B sector (i.e., from company to company) has started. Purely receiving them is already mandatory! Although there are still transitional periods for sending, don't wait until the last minute. Important: A simple PDF invoice from Word will no longer be considered an electronic invoice in the future. Please check if your invoicing software is capable of this. If not, feel free to contact me.
⚖️ Labor Law (BAG ruling): Watch out for the expiration of remaining vacation!
Many employers still think: "Whatever vacation the employee doesn't take by December 31st (or March 31st) expires automatically." Wrong! The Federal Labor Court (BAG) is now very strict: Vacation only expires if you have actively and ideally in writing informed your employees about it during the current year. You must tell them how much vacation they have left and that it will expire if not taken. If you don't do this, the vacation will accumulate over the years – which can become very expensive in case of dismissals!
💶 Taxes (BFH case law): Planning a summer party? The 110-euro trap
Just in time for summer: If you throw a party for your team, it remains tax-free for the employees as long as the costs per person do not exceed 110 euros gross (maximum twice a year). But beware: The Federal Fiscal Court (BFH) looks very closely here. These 110 euros include not only food and drinks, but all costs of the party (tent rental, DJ, decoration, room rental). If the amount is exceeded by even one euro, the excess amount becomes taxable. So calculate carefully beforehand!
🩺 Social Security: Strict time tracking for minijobbers
Especially now in the summer, temps often help out. Keep in mind: For minijobbers (and generally in heavily inspected industries such as gastronomy or building cleaning), there is a very strict obligation to record working hours. The start, end, and duration of the daily working time must be documented no later than the end of the seventh day after the work. Customs checks this first during inspections – if the paperwork is missing, heavy fines are threatened immediately.
I hope this information helps you in your daily work! If you have any questions about these topics or if you are unsure about a point, just get in touch with me briefly.
Yours, Ralf Schulz
Buchhaltungsbüro Lemwerder